“Section 83 of the PFM Act, 2012 requires accounting officers to submit quarterly financial reports to the CoB by the 10th of the month following the end of the quarter,” Nyakang’o told Parliament.
“Despite this requirement, some of the MDAs did not submit their annual financial reports in time for the office to finalise its annual Budget Implementation Review Report.”
This is not the first time that the CoB is raising issues with government spending.
In the runup to the 2022 elections, the former Treasury CS Ukur Yattani was accused of making some irregular payments and pushing the CoB to approve some expenditures.
The payments, also amounting to almost Ksh15 billion, were paid to suppliers and companies without following due process.
Nyakang’o has called for the separation of the finance function from the National Treasury to address some of the issues.
She further called for prompt uploading budget and annual procurement plans into Integrated Financial Management Information System (IFMIS).
CoB office was formed after the 2010 Constitution to check on government expenditure, together with the Auditor General office which audits the spending of government resources.
Top among the irregular payments that were made without proper authorisation includes Ksh2.7 billion and Ksh2.2 billion by Department for Arid Development and Department for Crop Development respectively.